A Model of Accounting Information System

Data Information

Database

Dataprocessing

software

Management

Environment

Inputphysical

resources

Outputphysical

resources

Environment

Transform

Accountinginformation

system

A Context Diagram of the Distribution System

Customers

Management

Suppliers

Materialsstockroom

Sales orders

Commitments

Rejected salesorder notices

Invoices

Statements

Payments by customers

Income statement

Balance sheet

Budget reports

Other reports

Purchase orders

Shipments

Supplier invoices

Supplier statements

Payments to suppliers

Stock

DistributionSystem

A Figure 0 Diagram of the Distribution System

Suppliers

Sales orders

Commitments

Rejected sales order notices

Invoices

Statements

Payments by customers

Income state-ment

Balance sheet

Budget reports

Other reports

Purchase orders

Shipments

Supplier invoices

Supplier statements

Payments to suppliers

Stock

Management

2.Order

Replenish-mentstock

1.Fill

orders

3.Maintaingeneralledger

Materialsstockroom

Customers

Receivable ledger data

Inventory ledger data

Payable ledger data

Received items

Purchasing data

A Figure 1 Diagram of the Systems that Fill Customer Orders

Customers

Sales orders

Purchasingdata

Sta

tem

ents

Pay

men

ts b

y cu

sto

mer

s

Invoices

Accepted orders

1.1Orderentry

1.2Inventory

1.3Billing

1.4Accountsreceivable

3 3 2

2

Rejected sales order notices

Filled items

Received items

Inventory ledger dataReceivables ledger data

Billed orders

Completedorders

back

A Figure 2 Diagram of the Systems that Order Replenishment Stock

Suppliers

Commitments

Purchase orders

Materialsstockroom

Stock

2.1Purchasing

2.2Receiving

2.3Accountspayable

3

1

1

Received items

Purchasingdata

Shipments

Filledpurchaseorders

Issued purchaseorder data

Supplier invoices

Supplier statements

Payments to suppliersPayables

ledger data

Receivedpurchases

Incurred obligations

back

A Figure 3 Diagram of the Systems that Perform General Ledger Processes

Generalledger

General ledger records

Updated general ledger records

3.2Prepare

managementreports

3.1Updategeneralledger

Management report data

Management

2

1

1

Balance sheet

Income statement

Other reports

Budget reports

Receivables ledger data

Inventory ledger data

Payables ledger data

back

A Figure 1.1 Diagram of the Order Entry System

Customercredit

file

Sales orderedit

rejects

Sales ordercredit rejects

Order log

1.1.3Login

orders

1.1.2Compute

creditcheck

1.1.1Edit

orderdata

1.1.4Markfilled

orders

Customers

3

3

Credit data

Credit rejects

Order data

Data filledCompleted orders

Sales orders Edit rejects

Acceptedorders

Rejectedsales order

notices

Edited and checked orders

Edited orders

back

A Figure 1.2 Diagram of the Inventory System

Backorderfile

1.2.2Check

thereorderpoint

1.2.3Add

receiveditems

1.2.1Check

the balanceon hand

1.2.4Providegeneralledgerdata

1.1

2

1.3 2

3

Inventory file

Itemsavailable

Item recordsInventory

file additions

Filled items

Backorderrecords

Accepted orders

Inventoryrecords

Purchasing data

Updated item records

Received items

Inventory ledger data

back

A Figure 1.3 Diagram of the Billing System

Customers1.3.2

Prepareinvoices

1.3.1Obtain

customerdata

1.2

Customerfile

1.1

1.4

Completed orders

Filleditems

Customer data

Invoicedata

Invoices Billed orders

back

A Figure 1.4 Diagram of the Accounts Receivable System

1.4.3Prepare

statements

1.4.1Addnew

receivables

1.4.2Deletepaid

receivables

1.4.4Providegeneral

ledger data

Customers

Accountsreceivable

file

Paidreceivables

file

1.3

3

Billed orders

New receivables Receivables records

Statement records

Receivablesledger data

Receivablesrecords

To delete

Statements

Payments bycustomers

Paid receivablesrecords

back

A Figure 2.1 Diagram of the Purchasing System

2.1.3Prepare

purchaseorders

2.1.1Select

suppliers

2.1.4Close outpurchase

orders

2.1.2ObtainVerbal

commitments

Purchaseorder

history file

Outstandingpurchaseorder file

Suppliers

1

2.2

Purchasing data

2.3

2.2

Supplierfile

Past performance data

Inventory and supplier data

Commitments

Purchase orders

Purchase orderdata

Issued purchaseorder data

Incurredobligations

Purchase order records

Purchase recordsto close out

Filled purchase orders

Removed purchaseorder records

back

A Figure 2.2 Diagram of the Receiving System

Purchaseditems file

Suppliers

Materialsstockroom

2.2.1Processreceipts

2.2.2Notifyother

systems

2.1

2.1

2.3

1

Issuedpurchaseorderdata

Purchaseditem data

Shipments

StockReceipt information

Received items

Filled purchase orders

Received purchases

back

A Figure 2.3 Diagram of the Accounts Payable System

2.3.1Set up

supplierpayablesrecords

2.3.2Make

supplierpayments

2.3.3Deletepaid

payables

2.3.4provide generalledgerdata

Invoice andstatement

file

Accountspayable

file

Receivedpurchases

file

Suppliers

Paidpayables

file

2.2

2.1

3New payablesdata

Incurredobligations

Payables records

Payablesledger data

Paid payables records

Paymentdata

Payablesrecords to

delete

Receivedpurchases

Receiptdata

Paidsupplier

data

Invoice data

Payments to suppliers

Supplier invoices

Supplier statements

back